Service tax on royalty

Is Service Tax paid on Royalty will be part of Royalty expenses or Other Tax expenses?

For ex: Royalty Payable to Party: 100

TDS Grossed up: 111.81

Service Tax payable (on Gross up amount): 13.82

Please let me know whether below entry is correct or not. Please correct me if i am wrong.

Entry:

Dr Royalty Expenses:125.63

Cr TDS: 11.08

Cr ST : 13.82

Cr Vendor: 100